The President of Ukraine has signed Law of Ukraine “On Amendments to the Law of Ukraine “On State Assistance to Families with Children” to provide one-time in-kind assistance at the birth of a child “baby package” No. 930-IX. The Parliament approved it on September 30, 2020.
The document resumes the provision of one-time in-kind assistance to parents - “baby package”. Such assistance will be issued within 30 days after the birth of the baby.
It will be at least three minimum subsistence levels for the children under 6 years.
The law also clarifies the list of recipients of “baby packages”, if the parents are absent. In particular, the recipients may be adoptive parents, foster carers, foster parents, caregivers, guardians of the newborn.
“Baby packages” will be provided in health care facilities. If the medical institution does not have such assistance, it can be obtained from the social security authorities at the place of residence or stay.
In addition, the Cabinet of Ministers of Ukraine must approve the procedure for issuing a “baby package”, providing from July 1, 2021 the opportunity for parents to receive appropriate funds instead of in-kind assistance.
The State Tax Service of Ukraine in an individual tax consultation “Is it envisaged to cancel the last book of accounting of settlement operations (hereinafter – the Book) to the PTR or all registered Books to a specific PTR?” No. 3858/ІПК/99-00-07-05-01-06 of September 15, 2020 has reported that business entities that have decided that in case of failure of the PTR or power outage the settlement operations are not carried out until the moment of proper connection of the reserve PTR or switching on of electricity, if necessary and at their own request may, in particular, cancel the registration of the Book and terminate its use.
Such decisions must be approved by the relevant administrative documents of the entity.
In accordance with item 11 of Section 4 of Chapter II of the Procedure for registration and maintenance of settlement books, books of accounting of settlement operations, approved by Order of the Ministry of Finance No. 547 of June 14, 2016, after the end of the use of the Book it is necessary to indicate the end date on its title page.
Cancellations are made for the Books that have not yet been completed by the entity and used Books do not need to be cancelled, they are kept by the entity for three years after their end.
At the same time, according to the tax authorities, it is necessary to re-register the registration certificate for the PTR, for which the Book has been cancelled. Prior to such re-registration, the entity is not entitled to perform settlement operations using this PTR.
At the same time, the current legislation does not provide for penalties for these activities.
The State Tax Service of Ukraine in category 109.03 “ZIR” has answered the question “How a business entity – the seller should conduct settlement transactions through PTR or SPTR, if, by agreement of the parties, the buyer makes via the Internet (using Visa payment cards, MasterCard , LiqPay and others) partial payment for the goods, and the final payment is made upon receipt at the post office?”
If, by agreement of the parties, the buyer makes via the Internet (using payment cards Visa, MasterCard, LiqPay and others) partial payment for the goods, and the final payment is made upon receipt at the post office, the entity – the seller of goods is obliged to carry out through PTR settlement operation for the full purchase amount using the pre-programming mode of the name (for excisable goods with the code of the commodity subcategory according to UKT FEA), prices of goods, accounting for their quantity, form of payment, indicating the amount paid in advance and amount to be paid upon receipt of the shipment”.
A printed cash receipt confirming the fact of purchase and sale of goods, indicating the form of payment – “prepayment” and “postpayment” – is placed in the mail.
In this case, the buyer transfers to the bank account of the seller the balance of unpaid funds, which the post office must collect on behalf of the sender from the recipient, at the time of receipt of the goods. in this case, the post office is obliged to issue the relevant document confirming the fact of payment of the final amount for the goods.
At the same time, in the program decisions “SPTR Cashier” and “prROsto”, which are provided by the State Tax Service on a free basis, the possibility of making advance payment for goods (services), sale of goods with deferred payment cannot be made through software PTR.
The National Bank of Ukraine by Resolution “On Amendments to Resolution of the Board of the National Bank of Ukraine No. 42 of February 12, 2013” No. 143 of October 19, 2020 has allowed non-banking financial institutions and postal operators to transfer their powers to other similar institutions or operators to carry out operations on acceptance of cash for its further transfer, concluding the corresponding agreement.
These are non-bank financial institutions and postal operators that have a license from the National Bank to transfer funds in the national currency without opening accounts and are payment organizations and/or participants in the payment system.
Such innovation in the procedure of cash acceptance operations in UAH for its further transfer will allow companies to expand the scope of business activities, and consumers - to choose convenient service centers.
In addition, the regulator has determined that the financial services delivery centers is an employee's workplace equipped with a technical device with appropriate software that allows the employee to generate an electronic document for cash transfer and provides processing and transmission of information to the bank and/or payment organization payment system in real time.
The State Labor Service of Ukraine has reminded that the Cabinet of Ministers at a special meeting on October 13 extended quarantine in Ukraine until the end of the year. Thus, adaptive quarantine in the conditions of rapid spread of COVID-19 is still the “most effective mechanism”. The State Labor Service has reminded employers of the need to take effective measures to prevent coronavirus in enterprises.
List of people who need self-isolation:
- persons who had contact with a patient with COVID-19, except for persons who wore personal protective equipment in connection with the performance of official duties;
- persons suspected of being infected or persons with COVID-19 who do not require hospitalization.
Therefore, employees who need self-isolation are obliged to be constantly in the place of self-isolation determined by them, to refrain from contact with persons other than those with whom they live together. The period of self-isolation is determined by the attending physician of a patient or a person suspected of being infected with COVID-19 based on industry standards in health care.
Who is consider to be a contact (according to the criteria of the Ministry of Health of Ukraine):
- lives in the same house with a patient with COVID-19;
- had direct physical contact with a patient with COVID-19 (for example, through a handshake);
- had contact with mucous secretions from the respiratory tract of a patient with COVID-19 (for example, being in the patient's area when coughing, touching used wipes with hands) and without the use of personal protective equipment;
- was in contact with a COVID-19 patient for up to one meter for 15 minutes or more without the use of appropriate personal protective equipment or on suspicion of improper use (e.g. violation of the integrity of gloves);
- was in a closed environment (for example, auditorium, meeting room, waiting room of a health care facility) with a patient with COVID-19 for 15 minutes or more at a distance of less than one meter;
- a healthcare professional or other person providing medical care or care to a patient with COVID-19;
- laboratory staff processing airway samples obtained from patients with COVID-19;
- staff of pathology/forensic bureaus/departments who were directly involved in the autopsy, including sampling for PCR, even with the use of appropriate personal protective equipment;
- had contact in the aircraft within two seats (in any direction) with a patient with COVID-19, travel companions;
- a crew member who performed maintenance in the cabin of the aircraft where the patient was; if the severity of the symptoms (e.g. frequent coughing) or movement of the person indicates a greater risk of infection, passengers sitting in the whole section or all passengers of the aircraft may be considered contact.
In the case of a requirement to self-isolate:
- the person indicates the place of self-isolation and information about the means of communication (telephone number), brief information about the state of health and chronic diseases at the time of self-isolation (with the consent of the person);
- it is reported that a person will be subject to administrative liability for providing false information about the place of self-isolation, information about means of communication, non-compliance with the self-isolation regime, and will face criminal prosecution in case of violation of self-isolation regime, which led to serious consequences, including death of third parties,.
